Commonwealth Numbered Acts Commonwealth Numbered Acts(1) This section applies if an authorised person enters premises under a monitoring warrant for either or both of the following purposes:
(a) determining whether the levy law has been, or is being, complied with;
(b) determining whether information given under Division 1 or the regulations is correct.
(2) The monitoring powers include the power to secure a thing for a period not exceeding 24 hours if:
(a) the thing is found during the exercise of monitoring powers on the premises; and
(b) an authorised person believes on reasonable grounds that:
(i) the thing affords evidence of the contravention of section 12 or a requirement in regulations made for the purposes of paragraph 40(2)(b) or (c); and
(ii) it is necessary to secure the thing in order to prevent it from being concealed, lost or destroyed before a warrant to seize the thing is obtained; and
(iii) it is necessary to secure the thing without a warrant because the circumstances are serious and urgent.
(3) If an authorised person believes on reasonable grounds that the thing needs to be secured for more than 24 hours, the authorised person may apply to a magistrate for an extension of that period.
(4) The authorised person must give notice to the occupier of the premises, or another person who apparently represents the occupier, of his or her intention to apply for an extension. The occupier or other person is entitled to be heard in relation to that application.
(5) The provisions of this Division relating to the issue of monitoring warrants apply, with such modifications as are necessary, to the issue of an extension.
(6) However, a magistrate may issue an extension only if he or she is satisfied that it is not practicable to obtain and execute a warrant to seize the thing within the period if it is not extended.
(7) The 24-hour period may be extended more than once.